Amends: 100 Acts to replace references to penalties expressed as a number of dollars with penalties expressed as a number of penalty units; 27 Acts to replace references to ‘maximum penalty’ with references to ‘penalty’; 32 Acts to provide that provisions relating to the evidentiary status of a certificate (or other instrument or register) clearly provide that it is prima facie evidence of the matters stated in it; and the

Antarctic Treaty (Environment Protection) Act 1980

,

Crimes (Aviation) Act 1991

,

Crimes (Currency) Act 1981

and

Maritime Powers Act 2013

to update references to aircraft registered in accordance with the Civil Aviation Regulations 1988.

to provide that employees are able to choose their own superannuation fund for their compulsory employer contributions where they are employed under a workplace determination or enterprise agreement made after 1 July 2016.

to: require trustees of regulated superannuation funds with five or more members to publish a choice product dashboard for each of their fund’s ten largest choice investment options; exempt pooled superannuation trusts and eligible rollover funds from the product dashboard requirements; implement the existing portfolio holdings disclosure obligations; and require that funds publish, for each of their investment options, information about the nature and value of financial products or other property that the fund or associated entity of the fund, has directly invested in.

to establish a remedial power so that the Commissioner of Taxation can make a disallowable legislative instrument to modify the operation of a taxation law in certain circumstances;

Income Tax Assessment Act 1997

to enable primary producers to access income tax averaging 10 income years or more after they opted out; and

A New Tax System (Luxury Car Tax) Act 1999

to provide an exemption from luxury car tax to certain public institutions that import or acquire luxury cars for the sole purpose of public display. Also makes technical amendments to 10 Acts and repeals 45 excise Acts and the

to ensure that auditors registered from 1 December 2005 on the basis of the CPA/ICAA competency standard, as approved by the Australian Securities and Investments Commission on 24 November 2004, are validly registered with effect from the date of their purported registration.

to: enable the minister to exempt certain persons from liability to pay the import declaration processing charge; extend the circumstances in which an application can be made to move, alter or interfere with goods for export that are subject to customs control; remove certain requirements and clarify provisions in relation to the making of tariff concession orders for made-to-order capital equipment; and remove unnecessary and outdated provisions;

Commerce (Trade Descriptions) Act 1905

to enable an officer to inspect and examine imported goods that they believe are goods prescribed by the Commerce (Imports) Regulations 1940; and enable the regulations to prescribe penalties for offences against those regulations; and

Maritime Powers Act 2013

to clarify that powers under the Act are able to be exercised in the course of passage through or above the waters of another country in a manner consistent with the United Nations Convention on the Law of the Sea.

to establish a sponsorship framework for the sponsored family visa program to: separate sponsorship assessment from the visa application process for family sponsored visas; require the approval of persons as family sponsors before any relevant visa applications are made; impose statutory obligations on persons who are or were approved as family sponsors and provide for sanctions if those obligations are not satisfied; facilitate the sharing of personal information between parties identified in a sponsorship application; enable the refusal of a sponsorship application and the cancellation or barring of a family sponsor in certain circumstances; enable the regulations to prescribe details for, and in relation to, the operation of the sponsorship framework; and make consequential amendments.